On 12 May 2021, Mozambique published Decree No.29/2021 of 2021, which provides for a waiver of fines and a reduction of interest on payments arrears in respect to social security.
This waiver and reduction only apply to employers and self-employed persons, including companies.
The decree provides two scenarios:
1. Taxpayers making full payment of contributions shall benefit from total forgiveness of fines and a 98% reduction of interest.
2. Taxpayers making payment contributions in installments shall benefit from total forgiveness of fines and a 75% reduction of interest.
To benefit from the pardon of fines and reduction of interest on arrears, the taxpayer must:
1. Prepare and send all missing remuneration declarations and confirm the share of contributions in any provincial or district delegation or representation of the national social security institute.
2. Submit, during the validity of this decree, to the provincial or district delegation or representation of the national social security institute, a request addressed to the director-general, requesting the full payment of the debt of contributions or payment in installments.
Note: This decree is valid for a period of 12 months from the date of publication.